Accounting and audit of fixed assets: problematic issues and directions of their solutions

Шендригоренко, Марина Трохимівна and Shendryhorenko, Maryna (2017) Accounting and audit of fixed assets: problematic issues and directions of their solutions. Торгівля і ринок України (2(42)). pp. 97-103. ISSN 2079-4762

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Abstract

Objective. The purpose of the article is to identify the outstanding issues of accounting and auditing of the disposal of fixed assets and directions for their solution. Methods. General scientific and special methods of cognition are the methodological basis of the study. Methods of concretization, generalization, grouping, comparison are used for determining the essence of fixed assets as objects of accounting and internal audit. Methods of concretization and abstraction are used for determining characteristics of fixed assets. The method of analysis is used as the basis for determining the features of using fixed assets by mining companies. Method of induction is applied in identifying problematic issues in internal audit of fixed assets on enterprises. Dialectical method, synthesis and abstraction are used the basis for developing the organization of accounting the retirement process of fixed assets. Results. The necessity of further investigation of the essence and significance of fixed assets for the functioning of enterprises in current economic environment was substantiated. The stages of auditing the plant assets disposals were identified. Proposals were made to determine the sequence of audit of operations for the disposal of fixed assets in mining enterprises. Key words: analytical accounting, accounting, enterprise, financial statements, fixed assets, internal audit, synthetic accounting.

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